During the week of June 12, Harrison Manufacturing produced and shipped 17,200 units of its aluminum wheels: 4,400 units of Model A and 12,800 units of Model B. The cycle time for Model A is 0.80 hours and that of Model B is 0.55 hours. The total net work hours for the aluminum wheel value stream for the week were 15,000. The following costs were incurred: Salaries/ Materials Wages Machining Other Total Cost $18,600 167,400 22,500 37,000 $36,200 $18,200 Order processing Production planning Purchasing Stamping Welding Cladding Testing Packaging and shipping Invoicing $370,000 160,000 21 $18,600 167,400 22,500 461,400 254,000 215,000 10,000 8,000 41,000 41,000 12,000 215,000 10,000 8,000 13,000 13,000 Total $745,000 $317,500 $77,200 $30,200 $1,169,900 Required: 1. Assume initially that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Calculate the unit cost. Round your answer to the nearest dollar amount. $ per unit 2. Model A is responsible for 40 percent of the materials cost. Using the average conversion cost approach, calculate the unit cost for Models A and B. Round your answers to the nearest dollar amount. Unit Cost Model A Model B 3. What if Model A and Model B are not homogeneous products? Assume the same materials usage as in Requirement 2. Use DBC to calculate the unit cost for the two products. Round your interim calculations and final answers to the nearest dollar amount. Unit Cost Model A al Model B